NIM18000 - Class 1B NICs: Contents

NIM18001Relevant legislation
NIM18010What are Class 1B NICs?
NIM18020What is a PAYE Settlement Agreement (PSA)?
NIM18030What does a PSA cover?
NIM18040What does a PSA not cover?
NIM18050General Procedure
NIM18060Calculation of Class 1B NICs - General
NIM18070Calculation of Class 1B NICs - Rounding
NIM18080Calculation of Class 1B NICs - Example
NIM18090Why are Class 1B NICs due on the tax paid under a PSA?
NIM18100Payment date for Class 1B NICs
NIM18110What if Class 1 or Class 1A liability arises before the PSA is formally agreed?
NIM18120Record Keeping
NIM18130Underpayments
NIM18140Overpayments
NIM18150Residence and Presence conditions
NIM18160Special requirements for SSP, SMP, SPP and SAP entitlement
NIM19000Exceptions from liability


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